【摘要】 自上世纪 70年代起 ,欧盟就致力于会计协调工作 ,在法律框架内制定了一系列会计指令。但由于其不完善性 ,在实践中造成了一系列问题。为此 ,欧盟在 2 0 0 2年 7月做出决议 ,从 2 0 0 5年起根据国际会计准则编制合并报表 ,同时 ,采取一系列新的协调措施 ,统一成员国的会计准则 ,提高公司会计报表的可比性和透明度 ,降低筹资者的成本 ,确保国际会计准则的执行。据此 ,我国可采取分阶段采纳国际会计准则 ,加强会计信息披露 ,促进信息公开 ,加强报告审计员的独立性和审计师的监管作用 ,强化会计标准的执行监督机制等措施 ,促进我国会计国际化的健康发展更多还原

【Abstract】 Since 1970s,European Union(EU) has devoted to the work of accounting harmonization and has made a series of accounting orders in the legal frame . These, however, have caused a series of problems in practice because of faultiness. As a result, EU made the decision in July of 2002 that the report form will be work out according to International Accounting Standard from 2005. Meanwhile, a series of new harmonization measures will be taken too to unify the accounting criterion of EU members in order to improve the comparability and transparency of company’s accounting statement, to reduce the fund-raiser’s cost, and to guarantee the execution of International Accounting Standard. To promote the sound development of Internationalization of accounting of the country, China can take a series of measures such as adopting international accounting standard stage by stage, enhancing accounting information disclosure and accounting information transparency, strengthening independency of auditors, and intensifying auditors’ supervision function and the execution supervision mechanism of the accounting standard.更多还原